132. Discount received is recorded on which of the following side of a cash book?

Receipts
Payments
Income
Expenditure
✅ The correct answer is B.
Discount Received is a column found on the credit side of the Cash Book.
When a creditor is paid and the business receives a discount the discount received and is recorded in the discount received column and the corresponding entry appears as a debit in the creditor’s account.

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